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Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… officials’ budget development process was ineffective and did not ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had overestimated appropriations totaling $65.5 million and overestimated revenues totaling $41.2 million. This …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetTown of Ticonderoga – Capital Project Management (2023M-38)
… Key Recommendations Monitor capital projects activity by requiring reports on a monthly basis. Maintain complete …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Town of Chili - Financial Management and Cash Receipts (2019M-167)
… Adopted unrealistic budget estimates, which resulted in operating surpluses, unused appropriated fund balances and increasing fund balances in the general and highway funds. Did not adopt a multiyear … Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… worked at other municipalities. The Clerk did not allow for travel time between the Town and another municipal employer. As a result, we estimate she was paid an additional $1,800 for … not worked. The Clerk claimed 112 hours of sick leave at a cost of $1,795 on her Town time sheets on days that she …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsTown of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… [read complete report - pdf] Audit Objective Determine whether the salary and benefits … the clerk was arrested for grand larceny in the third degree, falsifying business records in the first degree and official misconduct. The case is currently pending …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Town of Canton - Compensation and Benefits (2018M-159)
Determine whether compensation and benefits were paid in accordance with the collective bargaining agreement CBA or Board authorized amounts
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… January 1, 2014 through April 30, 2015. Background The Essex Fire District No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in Essex County. The District is governed by an elected … Essex Fire District No 2 Cash Disbursements 2015M167 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Willsboro Fire District – Financial Controls (2014M-156)
… Treasurer does not maintain running cash balances in the check book registers, maintain accounting records with cash … subsidiary revenue and expenditure accounts or reconcile bank balances to book balances. Annual reports have not been … Maintain adequate accounting records and perform monthly bank reconciliations. File the District’s annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156City of Elmira – Financial Condition (2017M-90)
… of our audit was to examine the City’s financial condition for the period January 1, 2013 through March 1, 2017. Background The City of Elmira is located in Chemung County and has a population of approximately … fund balance and cash balances, to prevent further decline in financial condition. Include appropriations in the …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90State Agencies Bulletin No. 1907
… is to provide agencies instructions to identify employees in Payserv with a missing or invalid DOB. Affected Employees … to Personal Data, when the Date of Birth field is blank, in PayServ. Employees hired prior to the new requirement outlined in Payroll Bulletin No. 1492 may have a missing or invalid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemIndustrial Development Agencies in New York State
… ability to provide tax exemptions. Below is an interactive map developed by the Office of the New York State Comptroller … Users can change the fiscal year and click a region on the map to display more information on the IDAs in that region. …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateNew Yorkers in Need: The Housing Insecurity Crisis
For almost 3 million New Yorkers, housing costs constitute more than 30 percent of household income, the most commonly used threshold of affordability.
https://www.osc.ny.gov/files/reports/pdf/new-york-housing-insecurity.pdfSaranac Central School District – Tuition Billing and Collections (2023M-90)
Determine whether Saranac Central School District (District) officials properly billed and collected tuition for nonresident foster care students enrolled at the District.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-90.pdfWillsboro Central School District – Student State Aid (2023M-119)
Determine whether Willsboro Central School District (District) officials properly claimed State aid for special education students who received services in summer placements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/willsboro-central-school-district-2023-119.pdfAnnual letter to Utility Companies
The Office of Unclaimed Funds reminds you to check for monies held by your insurance company that may be considered abandoned property
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/annual-utility-letter.pdfAnnual letter to Court Funds
The Office of Unclaimed Funds (OUF) reminds you to check for monies held by your company that may be considered abandoned property
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/annual-courts-letter.pdfReview of the Financial Plan of the City of New York - July 2012
One year ago, New York City projected a budget gap of $4.6 billion for FY 2013 and out-year gaps that reached $4.9 billion.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2013.pdfExamination of Procurement Card Payments
The objective of our examination was to determine whether the Office for People with Developmental Disabilities Long Island Developmental Disabilities State Ope
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-03-09.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials.
https://www.osc.ny.gov/files/local-government/academy/pdf/record-of-activities-nyslrs-031925.pdfDepartment of Health: Medicaid Program - Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance (2021-S-24) 180-Day Response
To determine whether Medicaid overpayments for inpatient services on behalf of managed care recipients who had third-party health insurance were appropriately recovered.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s24-response.pdf